Home > Income Tax Act 2025 > Section-478Last Updated: Oct 03rd 2025
Section-478 seeks to provide for punishment for wilful attempt to evade tax, penalty, etc. Learn to understand the section-478 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.